Results 31 to 40 of about 2,837 (224)

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source

Comment on Huron and Veltman: Does a Cognitive Approach to Medieval Mode Make Sense?

Empirical Musicology Review, 2006
This commentary examines Huron and Veltman’s article from the perspective of historical musicology. The following issues are discussed: • The authors regard modes as conceptual categories of the medieval listener, which seems unlikely on historical and ...
Frans Wiering
doaj   +1 more source

Tonal reassociation and rising tonal contours in Naxi

Linguistics of the Tibeto-Burman Area, 2006
Western Naxi (纳语, 纳西语) has three tones (High, Mid and Low) plus a more recent rising contour tone. The first part of the article describes the synchronic process whereby the reduction of a morpheme carrying a High tone results in re-association of its tone to the preceding syllable, creating a rising contour.
openaire   +2 more sources

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana, Peter Öhman, Jan Svanberg, Mohammad Saiedur Rahaman, Faruk Bhuiyan, Md. Hafij Ullah, Parvez Mia   +6 more
wiley   +1 more source

Tonal spaces of vector language models

Informatika
Objectives. Tonality as a positive-negative mood is a key parameter of text analysis and generation algorithms. Existing machine learning methods encode tonality in computationally extensive and uninterpretable ways which hampers the development of the ...
Kirill M. Chernikov, Ilya A. Surov
doaj   +1 more source

Interpreting Sustainability in Design: How Design Cues Shape Evaluation in Symbolic Product Categories

Journal of Consumer Behaviour, EarlyView.
ABSTRACT The present research examines how consumers interpret visible manifestations of circular production and how these interpretations shape product evaluation in symbolic product categories. Prior research has primarily examined sustainability as an evaluative attribute, with comparatively less attention devoted to how sustainability cues embedded
Eun‐Jung Lee
wiley   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

Tonal Qualia and the Evolution of Music [PDF]

Avant, 2017
The communicative phenomena of tonal music and speech observed in all human societies differ qualitatively from other human sound expressions. This difference consists mainly of the fact that both tonal music and speech are generative, i.e., they are ...
Piotr Podlipniak
doaj   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source